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根据国家税务总局有关政策规定,笔者就营改增地区适用增值税零税率应税服务免抵退税管理与生产企业出口货物免抵退税管理进行比较分析。案例某运输公司是上海市具有《道路运输经营许可证》和《国际汽车运输行车许可证》的陆路国际运输企业,其《道路运输经营许可证》
According to the relevant policies and regulations of the State Administration of Taxation, the author conducts a comparative analysis on the exemption from tax rebate management of taxable services applicable to zero tax rate of value added tax and the exemption from tax rebate management of the export goods of the manufacturing enterprises. Case A transportation company is an international land transport enterprise in Shanghai that has the “Road Transport License” and the “International Automobile Transport Permit.” The “Road Transport License”